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-In the above figure, a movement from point A to point B represents
Investors
People or organizations that invest funds anticipating financial profits in return.
Current Cost
The cost that would be incurred to replace an asset or inventory at present prices, differing from historical cost which is based on the value at the time of acquisition.
FASB
The Financial Accounting Standards Board, responsible for establishing and improving financial accounting and reporting standards for the public interest.
Financial Statements
Papers that offer a summary of a corporation's fiscal health, comprising the balance sheet, income statement, and cash flow statement.
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